Management Accounting Quarterly articles

Recent articles from Management Accounting Quarterly

Measuring the costs of responding to business risks.(Company overview)
January 1, 2009... UNDERSTANDING THE COSTS OF RISK RESPONSE IS A CRITICAL YET CHALLENGING PART OF DEVELOPING AN EFFECTIVE ENTERPRISE RISK MANAGEMENT (ERM) FRAMEWORK THAT GOES BEYOND THE INITIAL STEPS OF ASSESSING THE MOST IMPORTANT INHERENT RISKS FACING AN ORGANIZATION. THIS ARTICLE DESCRIBES THE DIRECT AND...

Integrating leadership experiences into the accounting curriculum: Vince Lombardi states that "leaders aren't born, they are made." But what are accounting educators doing to address this skill? This article describes a technique for integrating practical leadership experience into the accounting curriculum.(Statistical data)
September 22, 2008... In the March 2008 issue of Strategic Finance, Peter Brewer described management accounting as a "leadership-oriented career path" and identified leadership as one of the profession's four pillars. (1) The importance of this skill is not new, as calls continue for accounting educators to...

Budgeting practices of listed companies in the Netherlands.(Statistical data)
September 22, 2008... In this article we present the results of an empirical research project on current budgeting practices at companies listed on the Amsterdam stock exchange. Although many articles have been published that contain strong criticism about the traditional budgeting process, a remarkable result of...

A closer look at German cost accounting methods: a survey of the cost management systems used by companies in Germany, Switzerland, and Austria shows that use of Grenzplankostenrechnung (GPK) works best when combined with a strong, highly integrated information system and used with other complementary costing practices.(Survey)(Statistical data)
September 22, 2008... Resource consumption accounting (RCA) is a blend of advanced German costing methods, specifically Grenzplankostenrechnung methods (translated as marginal planned cost accounting, but known as GPK in the United States), and activity-based costing (ABC). This system is being promoted in the...

Budgeting: perspectives from the real world: a survey of senior accounting and finance managers examines the budgeting process at for-profit companies, including the usefulness and perceived value of the process, users' satisfaction with it, and the impediments and challenges to budgeting.(Statistical data)
September 22, 2008... The value of the budgeting process has been the subject of intense debate over the past few years. In their 2003 book, Beyond Budgeting, Jeremy Hope and Robin Fraser suggest that the traditional budgeting process is outdated and dysfunctional and, therefore, should be abandoned. (1)...